Case Law Details
Kaushal Export Vs Chief Commissioner, SGST (Supreme Court of India)
Introduction: In a recent development, the Supreme Court of India has granted permission to Kaushal Export to pursue urgent interim relief concerning the confiscation of perishable goods under the GST Act. Recognizing the perishable nature of the goods in question, the Supreme Court has directed the Rajasthan High Court to consider the matter promptly.
1. Background: Kaushal Export found itself in a predicament as its goods were confiscated under the GST (Goods and Services Tax) Act. The nature of the confiscated goods and the urgency of the situation prompted Kaushal Export to seek legal recourse.
2. Supreme Court’s Intervention: The Supreme Court, after hearing the arguments put forth by the counsel representing Kaushal Export, recognized the perishable nature of the confiscated goods. In light of this, the Supreme Court permitted Kaushal Export to approach the Rajasthan High Court for urgent interim relief.
3. Nature of Goods: The urgency of this case stems from the perishable nature of the goods involved. Perishable goods are items that can deteriorate or spoil quickly, such as food products, flowers, and certain chemicals. When such goods are confiscated, time is of the essence in seeking relief.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
